Resolutions

Whereas all municipalities in Saskatchewan must adhere to The Tax Enforcement Act to protect the municipality’s interest in land within their jurisdiction and to collect arrears taxes; and

Whereas The Tax Enforcement Act is administratively onerous, expensive and time-consuming, making it so that often municipalities choose to retain TAXervice or another professional firm to undertake the legislatively required administrative steps to recover property taxes; and

Whereas the fees for such professional services are then charged back onto the property taxes and written off if the property is sold for a large loss, sometimes forcing the municipality into a deficit; and

Whereas in the Province of British Columbia, all municipalities have the authority under the Community Charter and Section 645 of The Local Government Act to conduct a public auction in Council’s Chambers of each parcel of land on which taxes are delinquent at 10:00 a.m. on the last Monday of September; and

Whereas the benefits of these legislative powers are that it is efficient, as it is handled internally, and affordable, as only one advertisement is required in a local newspaper; and

Whereas the practice is predictable, as all buyers across the entire province know that if they wish to purchase any land going up for tax sale it will be available for sale on the last Monday of September, so no additional marketing is required.

Therefore be it resolved that SUMA advocate the Government of Saskatchewan to amend Saskatchewan’s municipal acts to align with British Columbia’s Local Government Act and give municipalities the power to conduct their own annual tax sale on the last Monday of September each year.

Acts affected: The Municipalities Act; The Cities Act; The Northern Municipalities Act, 2010

Sectors/Regions affected: ALL 

Dear Randy Goulden;

Thank you for your May 1, 2025, letter regarding resolutions passed at the 2025 Saskatchewan Urban Municipalities Association Convention.

Re: 2025-05: Legislative Tax Sale Changes

• Under The Tax Enforcement Act in Saskatchewan, property can be offered for sale by public auction within one year once the required tax enforcement process has been followed and the title is in the name of the municipality. There is no restriction on when the auction may be held and municipalities may work together to conduct an auction if they so desire. The municipality may reject any bid if it is insufficient to cover the tax arrears and associated costs.
• The Ministry of Government Relation's {GR) understanding of the auctions under the tax enforcement model in British Columbia is that only if taxes remain unpaid at the end of three years, the property is publicly auctioned at a tax sale to recover the taxes owing. This process also requires the potential purchaser to make an offer that covers all costs associated with the arrears and gives the purchaser one year to pay those costs. This model likely works as intended because there is a high demand for land in British Columbia. Receiving an offer that covers the full cost of arrears becomes less likely in jurisdictions where land and real estate have less value.
• GR will consider this request and other suggestions to change or streamline the process used to acquire and sell tax title properties when The Tax Enforcement Act is next open for amendment. This will include looking at other jurisdictions' approaches and innovations.

Congratulations on another successful convention. I look forward to continuing our work together and future discussions on areas of mutual interest.

Sincerely,

Eric Schmalz

Minister of Government Relations

Minister Responsible for First Nations, Metis, and Northern Affairs

Minister Responsible for Provincial Capital Commission